An Empirical Study Of Application & Usefulness Of Activity-Based Costing And Activity-Based Management Techniques In Practice

The extent to which ABC and/or ABM techniques have become an active part of decision making apparatus in American companies can be best determined by direct contact with the actual and potential users of these techniques. This way a researcher can empirically and effectively evaluate the degree of usefulness of these techniques in running business operations. Because of the prominent role of Fortune 500 largest Industrial Corporations in American industry, and also their ability to select and implement the latest and most sophisticated accounting techniques for their operations, these corporations were deemed to be the best actual or potential users of ABC/ or ABM techniques, and hence they were selected for this study. Copies of a questionnaire containing 21 questions were mailed to the managers and controllers (via the presidents) of all Fortune 500 corporations in the United States. It was expected that the results of this research would assist the researchers to reject the null and sub-null hypotheses and conclude the degree of use and usefulness of ABC/ or ABM models in business operations and decision-making apparatus

Beta decay of 71,73Co; probing single particle states approaching doubly magic 78Ni

Low-energy excited states in 71,73Ni populated via the {\beta} decay of 71,73Co were investigated in an experiment performed at the National Superconducting Cyclotron Laboratory (NSCL) at Michigan State University (MSU). Detailed analysis led to the construction of level schemes of 71,73Ni, which are interpreted using systematics and analyzed using shell model calculations. The 5/2- states attributed to the the f5/2 orbital and positive parity 5/2+ and 7/2+ states from the g9/2 orbital have been identified in both 71,73Ni. In 71Ni the location of a 1/2- {\beta}-decaying isomer is proposed and limits are suggested as to the location of the isomer in 73Ni. The location of positive parity cluster states are also identified in 71,73Ni. Beta-delayed neutron branching ratios obtained from this data are given for both 71,73Co.Comment: Accepted for publication in PR

Educating the power: HIV/AIDS and parliamentarians of Pakistan

Increasing rates of HIV have been recorded amongst the Injection Drug User community from all parts of Pakistan. This has mobilized the health authorities into definitive action before there is a general spread of the epidemic into the Pakistani populace. Lacking any formal research as pertains to HIV policy development in Pakistan, international collaborating agencies, including the United Nations, are aiding in the formulation of a national policy to tackle HIV/AIDS. This article discusses the progress and importance of interventions being conducted amongst the Parliamentarians of Pakistan, relatively unchartered waters. The series of Seminars help to appraise the Parliamentarians of the ground situation as pertains to HIV in their constituencies, aiming to ultimately generate federal and provincial governmental policies, and a solid strategy to combat the spread of HIV/AIDS in Pakistan

On Injective MV-Modules

In this paper, by considering the notion of MV-module, which is the structure that naturally correspond to lu-modules over lu-rings, we study injective MV-modules and we investigate some conditions for constructing injective MV-modules. Then we define the notions of essential A-homomorphisms and essential extension of A-homomorphisms, where A is a product MV-algebra, and we get some of there properties. Finally, we prove that a maximal essential extension of any A-ideal of an injective MV-module is an injective A-module, too

Phase noise analysis of mutually synchronized spin Hall nano-oscillators

The reduction of phase noise in electronic systems is of utmost importance in modern communication and signal processing applications and requires an understanding of the underlying physical processes. Here, we systematically study the phase noise in mutually synchronized chains of nano-constriction spin Hall nano-oscillators (SHNOs). We find that longer chains have improved phase noise figures at low offset frequencies (1/f noise), where chains of two and ten mutually synchronized SHNOs have 2.8 and 6.2 dB lower phase noise than single SHNOs. This is close to the theoretical values of 3 and 10 dB, and the deviation is ascribed to process variations between nano-constrictions. However, at higher offset frequencies (thermal noise), the phase noise unexpectedly increases with chain length, which we ascribe to process variations, a higher operating temperature in the long chains at the same drive current and phase delays in the coupling between nano-constrictions

Social network sites as educational factors

Background: In this present era, the technology development has established certain type of communication. Nowadays education as the fundamental principle in transferring cognition to the learners has found various methods. Recently the concept that social networks could be effective tool in easing the achievement to the educational goals has been under attention. Therefore, this investigation is trying to find out whether, the social networks could play role on the process of education among students? Materials and Methods: This cross sectional descriptive study was performed on 1000 students from 7 medical universities in 2015. The data collection tool was questionnaire that was approved Cronbach's alpha was 0.85. Meanwhile its validity was confirmed too. The obtained data were analyzed by the descriptive statistic, ANOVA, Turkey and used X2 SPSS-19. Results: In this investigation, 940 subjects were under study. 85 used daily the social network. The highest usage was attributed to the Telegram. 52 preferred image suitable for transferring of information. Even though, 73 believed that these networks have significant effects on coordinating of students with in university charges. Conclusion: Considering the findings of the present study, it is proposed that the universities integrate the social networks in the education programs and recognize it as the awareness factor, therefore benefit it in the educational affairs. © 2016 Alireza Ebrahimpour, Farnaz Rajabali, Fatemeh Yazdanfar, Reza Azarbad, Majid Rezaei Nodeh, Hasan Siamian, Mohammad Vahedi

Landau polaritons in highly non-parabolic 2D gases in the ultra-strong coupling regime

We probe ultra-strong light matter coupling between metallic terahertz metasurfaces and Landau-level transitions in high mobility 2D electron and hole gases. We utilize heavy-hole cyclotron resonances in strained Ge and electron cyclotron resonances in InSb quantum wells, both within highly non-parabolic bands, and compare our results to well known parabolic AlGaAs/GaAs quantum well (QW) systems. Tuning the coupling strength of the system by two methods, lithographically and by optical pumping, we observe a novel behavior clearly deviating from the standard Hopfield model previously verified in cavity quantum electrodynamics: an opening of a lower polaritonic gap

Robust mutual synchronization in long spin Hall nano-oscillator chains

Mutual synchronization of N serially connected spintronic nano-oscillators increases their coherence by a factor $N$ and their output power by $N^2$. Increasing the number of mutually synchronized nano-oscillators in chains is hence of great importance for better signal quality and also for emerging applications such as oscillator-based neuromorphic computing and Ising machines where larger N can tackle larger problems. Here we fabricate spin Hall nano-oscillator chains of up to 50 serially connected nano-constrictions in W/NiFe, W/CoFeB/MgO, and NiFe/Pt stacks and demonstrate robust and complete mutual synchronization of up to 21 nano-constrictions, reaching linewidths of below 200 kHz and quality factors beyond 79,000, while operating at 10 GHz. We also find a square increase in the peak power with the increasing number of mutually synchronized oscillators, resulting in a factor of 400 higher peak power in long chains compared to individual nano-constrictions. Although chains longer than 21 nano-constrictions also show complete mutual synchronization, it is not as robust and their signal quality does not improve as much as they prefer to break up into partially synchronized states. The low current and low field operation of these oscillators along with their wide frequency tunability (2-28 GHz) with both current and magnetic fields, make them ideal candidates for on-chip GHz-range applications and neuromorphic computing.Comment: 9 Pages, 7 figure